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Irs Gove

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Irs Gove

Irs gove 19. Irs gove   Education- Related Adjustments Table of Contents Introduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Introduction This chapter discusses the education-related adjustment you can deduct in figuring your adjusted gross income. Irs gove This chapter covers the student loan interest deduction, tuition and fees deduction, and the deduction for educator expenses. Irs gove Useful Items - You may want to see: Publication 970 Tax Benefits for Education Student Loan Interest Deduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. Irs gove However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. Irs gove For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. Irs gove This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. Irs gove Table 19-1 summarizes the features of the student loan interest deduction. Irs gove Table 19-1. Irs gove Student Loan Interest Deduction at a Glance Do not rely on this table alone. Irs gove Refer to the text for more details. Irs gove Feature Description Maximum benefit You can reduce your income subject to tax by up to $2,500. Irs gove Loan qualifications Your student loan: •  must have been taken out solely to pay qualified education expenses, and   • cannot be from a related person or made under a qualified employer plan. Irs gove Student qualifications The student must be: • you, your spouse, or your dependent, and   • enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. Irs gove Time limit on deduction You can deduct interest paid during the remaining period of your student loan. Irs gove Phaseout The amount of your deduction depends on your income level. Irs gove Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. Irs gove It includes both required and voluntary interest payments. Irs gove Qualified Student Loan This is a loan you took out solely to pay qualified education expenses (defined later) that were: For you, your spouse, or a person who was your dependent (defined in chapter 3) when you took out the loan, Paid or incurred within a reasonable period of time before or after you took out the loan, and For education provided during an academic period when the student is an eligible student. Irs gove Loans from the following sources are not qualified student loans. Irs gove A related person. Irs gove A qualified employer plan. Irs gove Exceptions. Irs gove   For purposes of the student loan interest deduction, the following are exceptions to the general rules for dependents. Irs gove An individual can be your dependent even if you are the dependent of another taxpayer. Irs gove An individual can be your dependent even if the individual files a joint return with a spouse. Irs gove An individual can be your dependent even if the individual had gross income for the year that was equal to or more than the exemption amount for the year ($3,900 for 2013). Irs gove    Reasonable period of time. Irs gove   Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program. Irs gove   Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met. Irs gove The expenses relate to a specific academic period. Irs gove The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period. Irs gove   If neither of the above situations applies, the reasonable period of time is determined based on all the relevant facts and circumstances. Irs gove Academic period. Irs gove   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Irs gove In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Irs gove Eligible student. Irs gove   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. Irs gove Enrolled at least half-time. Irs gove   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. Irs gove   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. Irs gove However, the standard may not be lower than any of those established by the U. Irs gove S. Irs gove Department of Education under the Higher Education Act of 1965. Irs gove Related person. Irs gove   You cannot deduct interest on a loan you get from a related person. Irs gove Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. Irs gove ), Your lineal descendants (children, grandchildren, etc. Irs gove ), and Certain corporations, partnerships, trusts, and exempt organizations. Irs gove Qualified employer plan. Irs gove   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. Irs gove Qualified Education Expenses For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution, including graduate school. Irs gove They include amounts paid for the following items. Irs gove Tuition and fees. Irs gove Room and board. Irs gove Books, supplies, and equipment. Irs gove Other necessary expenses (such as transportation). Irs gove The cost of room and board qualifies only to the extent that it is not more than: The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student, or If greater, the actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Irs gove Eligible educational institution. Irs gove   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Irs gove S. Irs gove Department of Education. Irs gove It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Irs gove   Certain educational institutions located outside the United States also participate in the U. Irs gove S. Irs gove Department of Education's Federal Student Aid (FSA) programs. Irs gove   For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Irs gove   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. Irs gove The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. Irs gove    The educational institution should be able to tell you if it is an eligible educational institution. Irs gove Adjustments to qualified education expenses. Irs gove   You must reduce your qualified education expenses by certain tax-free items (such as the tax-free part of scholarships and fellowships). Irs gove See chapter 4 of Publication 970 for details. Irs gove Include as Interest In addition to simple interest on the loan, certain loan origination fees, capitalized interest, interest on revolving lines of credit, and interest on refinanced student loans can be student loan interest if all other requirements are met. Irs gove Loan origination fee. Irs gove   In general, this is a one-time fee charged by the lender when a loan is made. Irs gove To be deductible as interest, the fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. Irs gove A loan origination fee treated as interest accrues over the life of the loan. Irs gove Capitalized interest. Irs gove    This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. Irs gove Interest on revolving lines of credit. Irs gove   This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. Irs gove See Qualified Education Expenses , earlier. Irs gove Interest on refinanced student loans. Irs gove   This includes interest on both: Consolidated loans—loans used to refinance more than one student loan of the same borrower, and Collapsed loans—two or more loans of the same borrower that are treated by both the lender and the borrower as one loan. Irs gove If you refinance a qualified student loan for more than your original loan and you use the additional amount for any purpose other than qualified education expenses, you cannot deduct any interest paid on the refinanced loan. Irs gove Voluntary interest payments. Irs gove   These are payments made on a qualified student loan during a period when interest payments are not required, such as when the borrower has been granted a deferment or the loan has not yet entered repayment status. Irs gove Do Not Include as Interest You cannot claim a student loan interest deduction for any of the following items. Irs gove Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. Irs gove Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. Irs gove Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the “NHSC Loan Repayment Program”) or certain other loan repayment assistance programs. Irs gove For more information, see Student Loan Repayment Assistance in chapter 5 of Publication 970. Irs gove Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. Irs gove Your filing status is any filing status except married filing separately. Irs gove No one else is claiming an exemption for you on his or her tax return. Irs gove You are legally obligated to pay interest on a qualified student loan. Irs gove You paid interest on a qualified student loan. Irs gove Interest paid by others. Irs gove   If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest. Irs gove See chapter 4 of Publication 970 for more information. Irs gove No Double Benefit Allowed You cannot deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, home mortgage interest). Irs gove How Much Can You Deduct Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. Irs gove However, the amount determined above is phased out (gradually reduced) if your MAGI is between $60,000 and $75,000 ($125,000 and $155,000 if you file a joint return). Irs gove You cannot take a student loan interest deduction if your MAGI is $75,000 or more ($155,000 or more if you file a joint return). Irs gove For details on figuring your MAGI, see chapter 4 of Publication 970. Irs gove How Do You Figure the Deduction Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the Form 1040 or Form 1040A instructions. Irs gove However, if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1 in chapter 4 of Publication 970. Irs gove To help you figure your student loan interest deduction, you should receive Form 1098-E, Student Loan Interest Statement. Irs gove Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2013 on one or more qualified student loans must send Form 1098-E (or acceptable substitute) to each borrower by January 31, 2014. Irs gove For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. Irs gove Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. Irs gove However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. Irs gove For information on allocating payments between interest and principal, see chapter 4 of Publication 970. Irs gove To claim the deduction, enter the allowable amount on Form 1040, line 33, or Form 1040A, line 18. Irs gove Tuition and Fees Deduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). Irs gove You cannot claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return. Irs gove The qualified expenses must be for higher education, as explained later under What Expenses Qualify . Irs gove The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. Irs gove Table 19-2 summarizes the features of the tuition and fees deduction. Irs gove You may be able to take a credit for your education expenses instead of a deduction. Irs gove You can choose the one that will give you the lower tax. Irs gove See chapter 35, Education Credits, for details about the credits. Irs gove Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. Irs gove Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. Irs gove You paid qualified education expenses of higher education in 2013 for academic periods beginning in 2013 and those beginning in the first three months of 2014. Irs gove You paid the education expenses for an eligible student. Irs gove The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption (defined in chapter 3) on your tax return. Irs gove Qualified education expenses are defined under What Expenses Qualify . Irs gove Eligible students are defined later under Who Is an Eligible Student . Irs gove Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. Irs gove Your filing status is married filing separately. Irs gove Another person can claim an exemption for you as a dependent on his or her tax return. Irs gove You cannot take the deduction even if the other person does not actually claim that exemption. Irs gove Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). Irs gove You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. Irs gove More information on nonresident aliens can be found in Publication 519, U. Irs gove S. Irs gove Tax Guide for Aliens. Irs gove You or anyone else claims an American opportunity or lifetime learning credit in 2013 with respect to expenses of the student for whom the qualified education expenses were paid. Irs gove However, a state tax credit will not disqualify you from claiming a tuition and fees deduction. Irs gove Table 19-2. Irs gove Tuition and Fees Deduction at a Glance Do not rely on this table alone. Irs gove Refer to the text for more details. Irs gove Question   Answer What is the maximum benefit?   You can reduce your income subject to tax by up to $4,000. Irs gove Where is the deduction taken?   As an adjustment to income on Form 1040, line 34, or Form 1040A, line 19. Irs gove For whom must the expenses be paid?   A student enrolled in an eligible educational institution who is either: you, your spouse, or your dependent for whom you claim an exemption. Irs gove What tuition and fees are deductible?   Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board. Irs gove What Expenses Qualify The tuition and fees deduction is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Irs gove Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period (defined earlier under Student Loan Interest Deduction ) beginning in 2013 or in the first 3 months of 2014. Irs gove Payments with borrowed funds. Irs gove   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. Irs gove Use the expenses to figure the deduction for the year in which the expenses are paid, not the year in which the loan is repaid. Irs gove Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. Irs gove Student withdraws from class(es). Irs gove   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. Irs gove Qualified Education Expenses For purposes of the tuition and fees deduction, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Irs gove Eligible educational institution. Irs gove   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Irs gove S. Irs gove Department of Education. Irs gove It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Irs gove The educational institution should be able to tell you if it is an eligible educational institution. Irs gove   Certain educational institutions located outside the United States also participate in the U. Irs gove S. Irs gove Department of Education's Federal Student Aid (FSA) programs. Irs gove Academic period. Irs gove    An academic period is any quarter, semester, trimester, or any other period of study as reasonably determined by an eligible educational institution. Irs gove If an eligible educational institution uses credit hours and does not have academic terms, each payment period may be treated as an academic period. Irs gove Related expenses. Irs gove   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses for the tuition and fees deduction only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Irs gove Prepaid expenses. Irs gove   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring the tuition and fees deduction. Irs gove See Academic period, earlier. Irs gove For example, if you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring the tuition and fees deduction for 2013 only if you meet all the other requirements. Irs gove    You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 tuition and fees deduction. Irs gove No Double Benefit Allowed You cannot do any of the following. Irs gove Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. Irs gove Deduct qualified education expenses for a student on your income tax return if you or anyone else claims an American opportunity or lifetime learning credit for that same student in the same year. Irs gove Deduct qualified education expenses that have been used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). Irs gove For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. Irs gove See Figuring the Taxable Portion of a Distribution in chapter 7 (Coverdell ESA) and chapter 8 (QTP) of Publication 970. Irs gove Deduct qualified education expenses that have been paid with tax-free interest on U. Irs gove S. Irs gove savings bonds (Form 8815). Irs gove See Figuring the Tax-Free Amount in chapter 10 of Publication 970. Irs gove Deduct qualified education expenses that have been paid with tax-free educational assistance such as a scholarship, grant, or employer-provided educational assistance. Irs gove See Adjustments to qualified education expenses, later. Irs gove Adjustments to qualified education expenses. Irs gove   For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. Irs gove The result is the amount of adjusted qualified education expenses for each student. Irs gove Tax-free educational assistance. Irs gove   For tax-free educational assistance you received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance to that academic period. Irs gove See Academic period, earlier. Irs gove   This includes: The tax-free part of scholarships and fellowships, including Pell grants (see chapter 1 of Publication 970), The tax-free part of any employer-provided educational assistance (see chapter 11 of Publication 970), Veterans' educational assistance (see chapter 1 of Publication 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Irs gove Generally, any scholarship or fellowship you receive is treated as tax-free educational assistance. Irs gove However, a scholarship or fellowship is not treated as tax-free educational assistance to the extent you include it in gross income (if you are required to file a tax return) for the year the scholarship or fellowship is received and either: The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. Irs gove 970, chapter 1. Irs gove The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. Irs gove 970, chapter 1. Irs gove You may be able to increase the combined value of your tuition and fees deduction and certain educational assistance if you include some or all of the educational assistance in income in the year it is received. Irs gove For details, see Adjustments to Qualified Education Expenses in chapter 6 of Pub. Irs gove 970. Irs gove Some tax-free educational assistance received in 2013 may be treated as a refund of qualified education expenses paid in 2013. Irs gove This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). Irs gove If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed, later. Irs gove If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed, later. Irs gove Refunds. Irs gove   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or may require you to include some or all of the refund in your gross income for the year the refund is received. Irs gove See chapter 6 of Pub. Irs gove 970 for more information. Irs gove Some tax-free educational assistance received after 2013 may be treated as a refund. Irs gove See Tax-free educational assistance, earlier. Irs gove Refunds received in 2013. Irs gove    For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Irs gove Refunds received after 2013 but before your income tax return is filed. Irs gove   If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund. Irs gove Refunds received after 2013 and after your income tax return is filed. Irs gove   If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received after you file your 2013 income tax return, you may need to include some or all of the refund in your gross income for the year the refund is received. Irs gove See chapter 6 of Pub. Irs gove 970 for more information. Irs gove Coordination with Coverdell education savings accounts and qualified tuition programs. Irs gove    Reduce your qualified education expenses by any qualified education expenses used to figure the exclusion from gross income of (a) interest received under an education savings bond program, or (b) any distribution from a Coverdell education savings account or qualified tuition program (QTP). Irs gove For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. Irs gove Amounts that do not reduce qualified education expenses. Irs gove   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Irs gove   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. Irs gove The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses. Irs gove The use of the money is not restricted. Irs gove Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. Irs gove This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Irs gove Sports, games, hobbies, and noncredit courses. Irs gove   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. Irs gove However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. Irs gove Comprehensive or bundled fees. Irs gove   Some eligible educational institutions combine all of their fees for an academic period into one amount. Irs gove If you do not receive, or do not have access to, an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. Irs gove The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T, Tuition Statement. Irs gove See How Do You Figure the Deduction , later, for more information about Form 1098-T. Irs gove Who Is an Eligible Student For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (defined earlier). Irs gove Who Can Claim a Dependent's Expenses Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must: Have paid the expenses, and Claim an exemption for the student as a dependent. Irs gove Table 19-3 summarizes who can claim the deduction. Irs gove How Much Can You Deduct The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. Irs gove For details on figuring your MAGI, see chapter 6 of Publication 970. Irs gove How Do You Figure the Deduction Figure the deduction using Form 8917. Irs gove To help you figure your tuition and fees deduction, you should receive Form 1098-T, Tuition Statement. Irs gove Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. Irs gove To claim the deduction, enter the allowable amount on Form 1040, line 34, or Form 1040A, line 19, and attach your completed Form 8917. Irs gove Table 19-3. Irs gove Who Can Claim a Dependent's Expenses Do not rely on this table alone. Irs gove See Who Can Claim a Dependent's Expenses in chapter 6 of Publication 970. Irs gove IF your dependent is an eligible student and you. Irs gove . Irs gove . Irs gove AND. Irs gove . Irs gove . Irs gove THEN. Irs gove . Irs gove . Irs gove claim an exemption for your dependent you paid all qualified education expenses for your dependent only you can deduct the qualified education expenses that you paid. Irs gove Your dependent cannot take a deduction. Irs gove claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Irs gove do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. Irs gove do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Irs gove Educator Expenses If you were an eligible educator in 2013, you can deduct on Form 1040, line 23, or Form 1040A, line 16, up to $250 of qualified expenses you paid in 2013. Irs gove If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. Irs gove However, neither spouse can deduct more than $250 of his or her qualified expenses on Form 1040, line 23, or Form 1040A, line 16. Irs gove You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A (Form 1040), line 21. Irs gove Eligible educator. Irs gove   An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year. Irs gove Qualified expenses. Irs gove   Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. Irs gove An ordinary expense is one that is common and accepted in your educational field. Irs gove A necessary expense is one that is helpful and appropriate for your profession as an educator. Irs gove An expense does not have to be required to be considered necessary. Irs gove   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. Irs gove   You must reduce your qualified expenses by the following amounts. Irs gove Excludable U. Irs gove S. Irs gove series EE and I savings bond interest from Form 8815. Irs gove See Figuring the Tax-Free Amount in chapter 10 of Publication 970. Irs gove Nontaxable qualified tuition program earnings or distributions. Irs gove See Figuring the Taxable Portion of a Distribution in chapter 8 of Publication 970. Irs gove Nontaxable distribution of earnings from a Coverdell education savings account. Irs gove See Figuring the Taxable Portion of a Distribution in chapter 7 of Publication 970. Irs gove Any reimbursements you received for these expenses that were not reported to you in box 1 of your Form W-2. Irs gove Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 05-Mar-2014

The Irs Gove

Irs gove Publication 584SP - Main Content Table of Contents Cómo Utilizar Este Registro PérdidasCosto u otra base. Irs gove Valor justo de mercado. Irs gove Excepción en el caso de propiedad inmueble de uso personal. Irs gove Más información. Irs gove Para pedir formularios y publicaciones. Irs gove Preguntas sobre los impuestos. Irs gove Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Irs gove Cómo Utilizar Este Registro Puede utilizar este registro siguiendo estos cinco pasos. Irs gove Lea la Publicación 547(SP) para saber más sobre las leyes tributarias relacionadas con hechos fortuitos, desastres y robos. Irs gove Familiarícese con las definiciones de costo u otra base y valor justo de mercado, las cuales se explican más adelante. Irs gove Llene los Anexos 1 al 20. Irs gove Lea las instrucciones del Formulario 4684, en inglés. Irs gove Llene el Formulario 4684, en inglés, utilizando la información que usted escribió en los Anexos 1 al 20. Irs gove Utilice la tabla que se encuentra a continuación para saber cómo hacer uso de los Anexos 1 al 19 a fin de llenar el Formulario 4684, en inglés. Irs gove Utilice lo que se halla en la. Irs gove . Irs gove . Irs gove Y anótelo en el Formulario 4684. Irs gove . Irs gove . Irs gove Columna 1 Línea 1 Columna 2 Línea 2 Columna 3 Línea 3 Columna 4 Línea 4 Columna 5 Línea 5 Columna 6 Línea 6 Columna 7 Línea 7 Columna 8 Línea 8 Columna 9 Línea 9 Pérdidas Generalmente, tiene el derecho de deducir en su declaración de impuesto federal las pérdidas sufridas en su domicilio, sus enseres domésticos y vehículos motorizados. Irs gove Sin embargo, no puede deducir una pérdida por hecho fortuito o robo que esté cubierta por seguro a menos que haya presentado oportunamente una reclamación de reembolso al seguro. Irs gove Todo reembolso que usted reciba reducirá la cantidad de la pérdida. Irs gove Si no presentó una reclamación de reembolso al seguro, puede deducir únicamente la porción de la pérdida que no haya sido protegida por dicho seguro. Irs gove Cantidad de la pérdida. Irs gove   Calcule la cantidad de su pérdida de la siguiente forma: Determine su costo u otra base en la propiedad antes del hecho fortuito o robo. Irs gove Determine la disminución en el valor justo de mercado de la propiedad como resultado del hecho fortuito o robo. Irs gove (La disminución del valor justo de mercado es la diferencia entre el valor de la propiedad inmediatamente antes e inmediatamente después del hecho fortuito o robo). Irs gove De la cantidad menor de los puntos anteriores (1) y (2), reste todo reembolso del seguro o de otra fuente que usted haya recibido o espere recibir. Irs gove   Aplique los límites a la deducción, explicados más adelante, para determinar la cantidad de su pérdida deducible. Irs gove Costo u otra base. Irs gove   El costo u otra base significa generalmente el costo original más toda mejora realizada a la propiedad. Irs gove Si no adquirió la propiedad por medio de una compra, su base se determina según se explica en la Publicación 551, Basis of Assets (Base de los Bienes), en inglés. Irs gove Si usted heredó propiedad de alguien que falleció en 2010 y el albacea del caudal hereditario eligió presentar el Formulario 8939, favor de referirse a la información proporcionada por el albacea, o vea la Publicación 4895, Tax Treatment of Property Acquired from a Decedent Dying in 2010 (Trato tributario de la propiedad adquirida de un difunto que falleció en 2010), en inglés. Irs gove Valor justo de mercado. Irs gove   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a una persona dispuesta a comprarla, cuando ninguno de los dos tiene que vender o comprar y ambos están informados de todos los hechos pertinentes. Irs gove Al llenar los Anexos 1 al 20, se necesita saber el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después del desastre, hecho fortuito o robo. Irs gove Cálculos separados. Irs gove   Generalmente, si un solo hecho fortuito o robo involucra más de un artículo de propiedad, usted tiene que calcular la pérdida de cada artículo por separado. Irs gove Luego, sume las pérdidas para determinar la pérdida total de ese hecho fortuito o robo. Irs gove Excepción en el caso de propiedad inmueble de uso personal. Irs gove   Para calcular una pérdida de bienes inmuebles (bienes raíces) de uso personal, la propiedad entera (incluidas todas las mejoras como edificios, árboles y arbustos) se considera una unidad. Irs gove Calcule la pérdida utilizando la menor de las siguientes cantidades: La disminución en el valor justo de mercado de toda la propiedad. Irs gove La base ajustada de toda la propiedad. Irs gove Límites de la deducción. Irs gove   Después de calcular la cantidad de su pérdida según la explicación anterior, tiene que calcular qué cantidad de la pérdida puede deducir. Irs gove Esto se hace en la sección A del Formulario 4684, en inglés. Irs gove Si la pérdida fue de bienes de uso personal o de su familia, existen dos límites sobre la cantidad que puede deducir como pérdida por hecho fortuito o robo: Tiene que reducir cada pérdida por hecho fortuito o robo por $100 (la regla de $100). Irs gove Tiene que reducir además el total de todas sus pérdidas por 10% de su ingreso bruto ajustado (la regla del 10%). Irs gove Más información. Irs gove   Vea la Publicación 547(SP) para más información sobre los límites de esta deducción. Irs gove Cuándo su pérdida es deducible. Irs gove   Normalmente, puede deducir una pérdida por hecho fortuito, o aquélla sufrida en una zona de desastre, sólo en el año tributario en el que aconteció el hecho fortuito o desastre. Irs gove Normalmente puede deducir una pérdida por robo de propiedad sólo en el año en el que descubrió dicho robo. Irs gove No obstante, tiene la opción de deducir las pérdidas sufridas en una zona de desastre en la declaración del año inmediatamente antes del año del desastre si el Presidente de los Estados Unidos ha declarado dicha área como zona de desastre federal. Irs gove Para más información, vea el tema Pérdidas en Zonas de Desastre en la Publicación 547(SP). Irs gove Comentarios y sugerencias. Irs gove   Agradecemos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Irs gove   Nos puede escribir a la dirección siguiente:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Irs gove NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Irs gove Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. Irs gove   Nos puede enviar correspondencia electrónica (email) a la dirección electrónica taxforms@irs. Irs gove gov. Irs gove Escriba “Publications Comment” (Comentario sobre una Publicación) en la línea para asunto. Irs gove Usted también nos puede enviar comentarios desde la página web en www. Irs gove irs. Irs gove gov/formspubs, en inglés, seleccionando “Comment on Tax Forms and Publications” (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección “Information About” (Información sobre). Irs gove Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Irs gove Para pedir formularios y publicaciones. Irs gove   Visite www. Irs gove irs. Irs gove gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formulario y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. Irs gove  Internal Revenue Service 1201 N. Irs gove Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Irs gove   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Irs gove gov/espanol o llame al 1-800-829-1040. Irs gove No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. Irs gove Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. Irs gove Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos Ayuda gratuita con la preparación de la declaración de impuestos. Irs gove   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. Irs gove El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de recursos bajos a medianos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. Irs gove En la mayoría de estos locales usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. Irs gove Para ubicar un local de ayuda VITA o TCE cerca de usted, visite IRS. Irs gove gov o llame al 1-800-906-9887 o 1-800-829-1040. Irs gove   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). Irs gove Para ubicar el sitio del programa AARP Tax-Aide más cercano, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. Irs gove aarp. Irs gove org/money/taxaide. Irs gove   Para más información sobre estos programas, visite IRS. Irs gove gov e ingrese la palabra clave “VITA” en la esquina superior derecha. Irs gove Internet. Irs gove Puede tener acceso al sitio web del IRS, www. Irs gove irs. Irs gove gov/espanol las 24 horas del día, 7 días a la semana para: Revisar el estado de su reembolso para el año 2011. Irs gove Visite www. Irs gove irs. Irs gove gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?” . Irs gove Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Irs gove Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Irs gove Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Irs gove Presentar la declaración por medio del sistema electrónico e-file. Irs gove Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. Irs gove Descargar formularios, incluidos audioformularios, instrucciones y publicaciones. Irs gove Pedir productos del IRS a través de Internet. Irs gove Buscar información en Internet para aclarar sus preguntas acerca de impuestos. Irs gove Buscar publicaciones en Internet por tema o palabra clave. Irs gove Utilizar el Código o regulaciones de Impuestos Internos en Internet u otra información oficial. Irs gove Ver los Internal Revenue Bulletins (Boletines del IRS o IRB, por sus siglas en inglés) publicados en los últimos años. Irs gove Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. Irs gove irs. Irs gove gov/espanol. Irs gove Saber si se tiene que presentar el Formulario 6251 utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo), en inglés, disponible por Internet en www. Irs gove irs. Irs gove gov/individuals. Irs gove Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. Irs gove Obtener información acerca de cómo abrir y administrar un pequeño negocio. Irs gove Teléfono. Irs gove Muchos servicios están disponibles por teléfono. Irs gove Cómo pedir formularios, instrucciones y publicaciones. Irs gove Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. Irs gove Deberá recibir lo que ha pedido dentro de 10 días. Irs gove Cómo hacer preguntas relacionadas con los impuestos. Irs gove Llame al IRS para hacer preguntas al 1-800-829-1040. Irs gove Cómo resolver problemas. Irs gove Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). Irs gove Un funcionario le puede explicar las cartas que le ha enviado el IRS, ayudarle a hacer solicitudes para ajustes a su cuenta o ayudarle a establecer un plan de pagos. Irs gove Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. Irs gove Para obtener el número telefónico, visite el sitio web www. Irs gove irs. Irs gove gov/localcontacts, en inglés, o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Irs gove Equipo TTY/TDD. Irs gove Si tiene acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. Irs gove Temas TeleTax. Irs gove Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. Irs gove Información sobre los reembolsos. Irs gove Usted puede averiguar el estado de su reembolso con la nueva aplicación para teléfonos celulares del IRS. Irs gove Descargue la aplicación IRS2Go gratis cuando visite la página Web de la tienda de aplicaciones de iTunes o la del Android Marketplace. Irs gove La aplicación IRS2Go es una manera nueva para nosotros proveerle información. Irs gove Para averiguar el estado de su reembolso por teléfono, llame al 1-800-829-4477 y presione el 2 para escuchar información automatizada en español, 24 horas al día, 7 días a la semana. Irs gove Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Irs gove Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Irs gove Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Irs gove Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. Irs gove Otra información relacionada con los reembolsos. Irs gove Para averiguar el estado del reembolso o de una declaración enmendada correspondiente a un año anterior, llame al 1-800-829-1040. Irs gove Cómo evaluar la calidad de nuestros servicios telefónicos. Irs gove Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. Irs gove Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se llevan a cabo. Irs gove Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. Irs gove Visitas en persona. Irs gove Muchos productos y servicios están disponibles en varios lugares públicos. Irs gove Productos. Irs gove Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. Irs gove Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. Irs gove Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código Tributario del IRS, reglamentaciones, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. Irs gove Servicios. Irs gove Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. Irs gove Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta o ayudarle a establecer un plan de pagos. Irs gove Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. Irs gove No se necesita cita, simplemente venga a hacer su consulta. Irs gove Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. Irs gove Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. Irs gove Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. Irs gove Los demás asuntos se tramitan sin necesidad de hacer una cita. Irs gove Para obtener el número telefónico de la oficina local, visite el sitio web www. Irs gove irs. Irs gove gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Irs gove Correspondencia. Irs gove Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección indicada a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. Irs gove  Internal Revenue Service 1201 N. Irs gove Mitsubishi Motorway Bloomington, IL 61705–6613 Servicio del Defensor del Contribuyente. Irs gove   El Servicio del Defensor del Contribuyente (TAS por sus siglas en inglés), es su voz ante el IRS. Irs gove Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. Irs gove Le ofrecemos ayuda gratuita para ayudarle a navegar el proceso, frecuentemente confuso, de resolver problemas tributarios que no ha podido resolver usted mismo. Irs gove Tenga presente que lo peor que se puede hacer es no hacer nada. Irs gove   El Servicio del Defensor del Contribuyente le puede ayudar si usted no puede resolver su problema con el IRS y además: Si su problema le causa problemas financieros a usted, su familia o su negocio. Irs gove Si usted (o su negocio) está enfrentando la amenaza de acción adversa inmediata. Irs gove Si usted ha intentado, vez tras vez, comunicarse con el IRS pero nadie le ha respondido, o si el IRS no le ha respondido antes de la fecha prometida. Irs gove   Si usted reúne los requisitos para recibir nuestra ayuda, haremos todo lo posible para resolverle su problema. Irs gove A usted se le asignará un defensor, quien estará a su lado en cada paso del camino. Irs gove Tenemos oficinas en cada estado, el Distrito de Columbia, y Puerto Rico. Irs gove Aunque TAS es una sección independiente dentro del IRS, nuestros defensores saben trabajar junto con el IRS para resolver sus provlemas. Irs gove ¡Y nuestros servicios son siempre gratuitos!   Como contribuyente, usted tiene derechos que el IRS tiene que respetar cuando trata con usted. Irs gove Nuestro kit de herramientas tributarias, disponible en www. Irs gove taxpayeradvocate. Irs gove irs. Irs gove gov/Home/Spanish le puede ayudar a entender estos derechos. Irs gove   Si usted cree que el TAS posiblemente le puede ayudar, llame al defensor local, cuyo número de teléfono se halla en el directorio del teléfono, y también en nuestra página Web, en www. Irs gove irs. Irs gove gov/advocate. Irs gove Usted también podría llamarnos gratis al 1-877-777-4778. Irs gove   El TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. Irs gove Si usted conoce alguno de estos asuntos, favor de informarnos del mismo utilizando el Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en el sitio www. Irs gove irs. Irs gove gov/advocate. Irs gove Talleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Irs gove   Los Talleres para Contribuyentes de Ingresos Bajos (LITC) son independientes del IRS. Irs gove Algunos Talleres sirven a las personas cuyos ingresos estén por debajo de cierto nivel, y quienes necesitan resolver un problema tributaria. Irs gove Estos talleres proporcionan gratis, o por una cuota pequeña, representación profesional ante el IRS, en la corte durante auditorias, apelaciones, disputas de cobro de impuestos, y en otros asuntos. Irs gove Para esas personas que hablan inglés como segundo idioma, algunos Talleres pueden proveer información en muchos idiomas diferentes sobre los derechos y responsabilidades del contribuyente. Irs gove Para más información y para hallar un Taller cerca de usted, vea la página Web de los LITC en www. Irs gove irs. Irs gove gov/espanol/article/0,,id=219303,00. Irs gove html o en la Publicación 4134SP, Lista de Talleres para Contribuyentes de Bajos Ingresos. Irs gove Esta publicación también le está disponible en la oficina local del IRS o llamando al 1-800-829-3676. Irs gove Servicios Tributarios Gratuitos. Irs gove   La Publicación 910, IRS Guide to Free Tax Services, (Guía de servicios gratuitos del IRS, en inglés), es su guía para los servicios y recursos proporcionados por el IRS. Irs gove Con ella puede aprender más sobre la información tributaria que el IRS le proporciona gratis, inclusive publicaciones, servicios, y programas de educación y ayuda. Irs gove La publicación le brinda también una índice de más de 100 temas tributarios TeleTax (información tributaria grabada) que usted puede escuchar por teléfono. Irs gove La mayoría de la información y los servicios enumerados en esta publicación se le proporcionan sin costo a usted. Irs gove Si hay una cuota asociada con algún recurso o servicio, esta se indica en la publicación. Irs gove   Versiones accesibles de los productos publicadas por el IRS se la hacen disponibles a personas discapacitadas en varios formatos, si ellos las piden. Irs gove Discos DVD para productos tributarios. Irs gove Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos tributarios del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. Irs gove Formularios, instrucciones y publicaciones de impuestos de años anteriores. Irs gove Mapa Tributario: una herramienta de búsqueda electrónica y de ayuda. Irs gove Preguntas sobre leyes tributarias hechas con frecuencia. Irs gove Tax Topics (Temas Tributarios) del sistema telefónico de respuestas del IRS. Irs gove Código de Impuestos Internos —Título 26 del Código de los Estados Unidos. Irs gove Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. Irs gove Internal Revenue Bulletins (Boletines del IRS). Irs gove Apoyo técnico telefónico gratuito y por correo electrónico. Irs gove El CD que se expide dos veces al año. Irs gove  — La primera entrega se envía a principios de enero del año 2012. Irs gove  — La última entrega se envía a principios de marzo del año 2012. Irs gove Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. Irs gove irs. Irs gove gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). Irs gove Prev  Up  Next   Home   More Online Publications